It is known that the customer of an enterprise, in particular of a service enterprise, is invoiced with prices for the performances and services utilized. The amount of the invoiced prices depends, for instance, on the kind of performances or services utilized, on the quantity, and on various other factors.
Thus, also in the case of big banks fees are charged for services utilized by customers and final customers and are entered on the account of the customer or final customer with value date. Before a price is invoiced to the customer, it will have to be calculated by its amount. A price may, for instance, be charged to a bank customer for the execution of a transfer of an amount of money from one account to another account. During the calculation of the amount of the price, there may, for instance, be taken into account whether the transfer was effected to some other bank or to a foreign country, or whether the customer has made a particular agreement with the bank with respect to the prices for transfers. It may, for example, have been agreed for this customer individually or for the corresponding group of customers that a specific number of transfers are free of charge. For other services of a bank, e.g. for the providing of a credit card, a fixed sum may, for instance, be charged.
With the calculation of the price, it is only the amount of the price that is determined. The placing of the price to the account, i.e. the entering of the price with value date on the customer account to be charged, will, for many business cases, usually take place at a later time. This later time is usually at the end of a period, for instance, the end of a calendar month, of a quarter, or of a calendar year. It has to be taken into account that, at this later time, a high volume of such processes of calculation and placing to the account regularly has to be expected since the calculations and the placing to the account have to be performed for a plurality of accounts at the end of such a period.
For a number of business cases it is, however, provided that they are immediately calculated by their amount and are placed to the account of the customer with value date. One example of this is the brokerage when shares are purchased at a stock market. This brokerage is frequently calculated proportionately to the value of the shares purchased and is immediately, i.e. in the scope of the transaction of the business, placed to the account of the customer with value date.